Green Company is a calendar-year U. S. firm with operations in several countries. At January 1, 2021, the company had issued 42,000 executive stock options permitting executives to buy 42,000 shares of stock for $27. The vesting schedule is 20% the first year, 30% the second year, and 50% the third year (graded-vesting). The fair value of the options is estimated as follows: Vesting Date Amount Vesting Fair Value per Option Dec. 31, 2021 20 % $ 9 Dec. 31, 2022 30 % $ 10 Dec. 31, 2023 50 % $ 14 Assuming Green uses the straight-line method, what is the compensation expense related to the options to be recorded in 2022